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2020-12-31-accounts

ANJUAIAN-E-BADRI (BIRMINGHAM) FINANCIAL STAT&11ENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Charlty Number. 1080090 04TEN￿s

ANJUmAN￿-BADRI (BIRMINGHAM) FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 CONTENYS PAGE Tru8tee8 and Profe&sional kni¥rys Tw8tee5' kn￿al Rewt Indepident ExaMW￿8 ReF4Xt B81wtt Sh8et 10 11 Glossary

ANJUMAN-BADRI (BIRMINGHAM) TRUSTEES AND PROFESSIONAL ADVISORS The BoArd of Tru•t• srh Zthir P4¥91 H Att8Nrnla {Arr￿ Sb of Blrmil¥Jh￿) Ila ZUlF￿ar Shath Sh)txr bhai J*1 B13NU POBox324 38 Hagty Roay Birmiwwn B16 8NY Soilcltorn 148 Edmund S Birmiryh B3 2JR R¢g1•trr￿ N•m• 164 Hinges￿ Str B186PU Ctr4rlty Nwnbfjr

ANJUMAN4-BADRI (BIRMINGHAM) TRUSTEES ANNUAL REPORT YEAR ENDED 31 DECEMBER 2020 AnIum￿￿ri l&"miiWml a Oe&J clTrust on 1 2LKM) by thè ofwi inrtid L)ypus of £786 by the 52nd Dai al.MuUa4, His Hdiness Dr Syth BL¥lwthn {RA). Tr TA￿V¥ r¢grgJ dwity slatus es 1￿MIed by the Chaiity Cornmission ffi 29 Marth 2C((). wrp06es 1. The pre&ir¥J pr&th￿ng of the Islamic relvJKn in ortmity ilh aH)L￿, Is1￿￿ riat and thè Fatimi (Falbm phikjsophy, arKI tr&Jitsry all as irt￿et￿y ty akDa akmud￿. 3. The rdief of ne￿. hardshp ¥TrJ rfAtreM. The prtimsi￿ and 8ssiStan￿ in the pr0vffjK￿ off•Jlibes for the reLsea11￿ aFbJ other ￿SUre tirne ¢Xxawb.c￿ ofts sa￿1 imwova 8ThJ objeth.ves and in ￿3Mli￿j thè Tnjsfs frjbjre The Trust8gs so￿1 duriry Ih8 yg¥we." Shaikh Zuh8 bhai H AttaThv IPft8idwrt) Shaikh Mohammedhu5ain l(Mimiee Shaikh Turawi ￿t￿8mmedal1 Maimcrf Shaikh Zufftar H&ssanali Mulla Abbas bhai Fakhnth"n L(vABla Mull8 Zulficar Shaikh Shabts"r bhai J8181 Anwar bhai GLtlamhussain LLwar¥ee KoLreth Abd￿lh￿Ssen SIHblythu58ain Mansc(fal Votrra Trustees are aFpcirtsd by al-Dai al-MuUJ a term of fve ye￿5 oras may bg d¢terntt￿J by al.Dai al-ML•. A Direthg kn His Holiness Dr Syedna Mulat1dal sa￿￿j&"n ITUS} apKKMrted a bc4¥d oftwslees from 07 March 2018. Tntstees may te reappointed atthe end of a tomi offfi￿ years ￿ 1Wtr￿teeS may te aFocAnbJ as set out in Ihe temis ofts TTu De&J. The Trustees have tho Fwto manags, athiThstw C(￿￿ ￿ .tW t￿1r￿sS ￿ affaits oftr TrusL Meetings ofthe Twstees are ￿dinarity eV￿Y 34 fflorths at vts"¢ trrty agw tr bro•J strate9y ar￿ areas of 8dNity for the Trus( incaudirvJ the of granmC￿ making. reser¥es arvj risk rn•￿ement pdlies arJ perfomwrKx The Twstees adtsre to all the ￿gISkn ap[4￿ to t￿1. Rlsk managerrm acbwt"es. finanaal aThJ fuiwe plarts arKI i(nbfigJ th& m?4Lw risks by area ￿a￿l￿ty, the nature oftlb)se risks. the likelihc•)d ofthe risks matwliSx￿ and the measur8$ taken to maw them. Tr Tntstees reviewthese risks re¢Jularty at ttw"r meglings and they a satr.sfi￿ that systems are in Pl￿ to man¥ ts r￿ that identif￿. in parlbxkr. &￿trol8 over cash wthdrartals and

ANJUMAN-E-BADRI (BIRhllNGHAM) TRUSTEES ANNUAL REPORT YEAR ENDED 31 DECEMBER 2020 BefDre appoinlmenL Trustees 9waly •Awe oftre yes￿￿t￿"11t￿ be exp&d to c￿ry out. They a￿ also gI￿n a copy ofthe Tr￿1 De&d Ihat cntairx% the ofthe ¢tsity and fanaiarise tsnss am prc(edur88 $81 out Inthg goveming drxumerrt. akw4n￿. tsy 8rn 480 e4￿j to attwxl (wisgd L￿￿0$ on ￿eTaI trustee responsibibb.es L¥. The Key Management pers(y¥W ofts ￿lty we ts Tnjsiees. The cli's wAtcy is nrtto remunerate Twstees ￿ thE ba&s ofthis beiThJ the normal prac¢ foYth¥rrb"es of a smI￿r size ￿Yj n8trI￿. Twstees o)nsidor Ih8t the of ts Tnt the hgs satiskny. The re￿r￿ ot the TrLffjt enab￿￿ rt to sabsfy mad? UF#X IL There hwe teen no respt a•Yts 8nJ the dwty. sir￿ ts ¢¥nKwJ in X)17. the ruming of as1￿ and community certre has of of in bStion Io SUFPOrtfiTrJ membws of the D•t)odi 8ohra ccffimimty. AnumberolgrarrtsarKI dCoati￿￿￿m￿￿to￿Sl1￿￿•￿￿yhlthIhe4l9ttIYIe$w￿1Oth0ts hardshry>7hithin the(>Jmmunty. These grants and donatic￿S are made atthe dxrets￿ ofthe trustees. Repres￿￿kn a￿ maje ty memt¢rs ofthe ccrfnmunty dolibaration with tha Pre￿d￿ then makes its d￿SIc￿ x4)xdiThyy. donabffis of£25,45212019. Q7.9101 yifv in [eknti￿ to ts Mg(kasth. The M&Jrnsah helps ctsity to one of its objecbves ofthe adv8rfemwrt of ￿tiO ¢h¥ity OTganis&J arJ hcJ a numtr of feasts INryaz) fDr the ctYnTnu thJrirwJ tl yw. t%)naliC￿S of £44.27612019 . £78.2251 receNed from SUFVL¥terB lo ftmd these e4Ents. on tre rtwty iThwad eypense of £37,351 (2019 . £78,163). During the year. Ihe tl wiwtes it manaw. ￿e by the Dw+H&Jryah Tnjst Iuniled Kingdom) on teh&Y of His Hdiness D•" a￿. Tlw FYOP8Fks are to c(rfrmuNty M￿berS the genwd public Sokn-Thhs S(W￿ fwses on c(rftsItrAA￿S by Muminew at large, collected ￿ ￿gnth¢8nt dales {e.g. C￿ L8ilat akJumu'ah YawTn Jumu'ahl war1￿JS Ma• le.g. Ashw8h ￿baraka, Ur5, etc.). In the Mohamm￿1 St￿Me. the are ncrt ¥eaknlty hyen￿[￿. w)d r&¥pts are not IS￿jed for e8ch indmdual contn"buts"on lexceFi on yific rewesi in ¢xe be foNMrded to the Taher Scheme). The Mohammedi Scheme will te tn rte￿￿, i.e. lh& amourrt is cc(rtribJted the 8mcth b￿c￿e5 part ofthe o)fPLkq r8her sd￿ - In th Taher Sc￿ne, al Cordribjbor￿ rnade we and a receipt is issued to the CC￿)bUtrjr, tlxjs 4ky•A"ng hyn to te $pfy)fic4ty identi￿. Like the PJhammJi $th￿e, the Tatrw SIA)ome 1$ dso based wthrsirg Ihat 0jntiltr￿ m by will be in naure. i.e. th>J the amount is TrIus8in Stefn8- P8ttrJ"p8nb in fv Husain Sckne are e￿Ouraged to gi¥E Qardan Hasana th1￿ th? aegls of the Qardan Hasana Sceme tth¥ard5 the enn(￿￿1￿ benefilirrfJ lAl￿1neen in their b.me of need. The Husain SCh￿ne is baswj on the prwnise tw Hasana wovid&J by Mumineen to this &8ma wll eam the Mumin Thawaab and wll k retum8tAe. GNWS to the Hus•n ill ¥eafy a time•iQald￿ tste for vknith tw are At 31 Decemtef 2020, the Hwin had attr¥A&J £1￿.075 [2019. £I(￿.26n of refiJndth £7,95912019 . £15,045) o>ibubJ th1￿ ts IhJh•nffl￿ Taher sd￿rneS durwwJ the ye. At the yeor the debtors ffigure from arnojnts le8nt tr) o)mminty tr £16,715 (2019. £31.24n.

ANJUhlAN-E-BADRI (BIRhllNGHAM) TRUSTEES ANNUAL REPORT YEAR ENDED 31 DECEMBER 2020 As a resutt ofthe rtureofthe 8cknlies oftr fknty m tsajrrwttf￿. rK) targetswere setforthe year. Ralher. the dwiity SWJM to m8￿MIse the pcbb ojnmim, thrW the of chatitsble a￿Stsn￿. Fr￿ 2019, ￿TI￿1 stbJ kn rent￿rt the thai dwity h1 frcffi to tr• C4YnFldion ofts Masjh1', Publk Bwfft By fLthlling rt8 Cty'ects ts clwty a Fosth Knp•X ￿ the l(Ka (xrnuiity a)d of￿￿1C b8n8fiL tt swp)rts tr￿Se in need through the g1vi￿ ofgrants aThJ rt wjanises aTrJ l¥)sts f5 alterthj kvl ccffimL￿[ty, and the Masjid is 8 place of*Drthp and thbes for the bca (￿ml￿¥ty.

ANJUMAN4-BADRI (BIRMINGHAM) TRUSTEES ANNUAL REPORT YEAR ENDED 31 DECEMBER 2020 Flnancl•l RevlvaT The Ch8rity's inoyne incJea8ed to £466.742 from £354.644 (20191. is primarity Ihe ￿Ult of ￿ donaJorB r￿e1ved during tt)e year lotslling £113,X6 in relation to the PLwcth&e of the aabraS￿ (bLNa grou￿ laThJ at Es5iruton Cemetery," the￿ is no comparab.ve in pn￿ year. There h￿e. ten in olher categJFes ofdonati¢)ns as fftll-for examw Sab ul-Khair wal-Barakat ¢kn)abons have weas8J by £28.279 from £125.215 (2019) to £151.494 and Favz ul M8W8id il Burhaniy8h dOnati￿S have by £11.467 frrm £40.46912019) lo£51.￿. The L8rty's eypendth has demsed to £293,495 from ￿.735 120191. WMst a runber of expenses have roduce(l in )mp8riSM to the prw(JJs year, re(bxtson is mairty dri¥En ty the Nryaz ewses and repairn m8intenan¢% Lxisl rdab.on to Masjid entr￿ manty try Charity. The Nryaz ewses are £37.351 this year in comp8rl8cfi to £78.183 in 2019 the eypms thi8 yw are £47.￿ in C(￿￿80n kn £76,322 in 2019. The tharty ac￿￿￿ a of£173.247 (2019-dEfkitof£15.(e1). to the fax5 men11￿ed atove. The ch8rty'8 czsh reseryes have in(xEas&J tl £￿.346 frc¥n £191.3&8 in 2019. The charitys LmTestriced Feservos def#it h8S dwased lo £103.414 frrn) £204.￿[2019),' 7h¥lst its reslrKknd re8ms have Irma￿ from 8 £76.936 surplus to £149,007. undertaken, as ¥￿11 as the irKIKxs kn as8es8irvJ the Lwity's stKWS in fulfillkig its objects. Ro8opm8 Pdlcy The tharity maintsirts an tjmestrictsd TeseThe. The dwis •m is Ihat Ihe ￿￿esti1￿ fjJnd i8 Mantair￿ 8t # lever that will enable the charity to p￿r( itto contlnue in ¢¥erati￿, at cJJffent of1r￿￿Me aTrJ eXpen(￿lUre forthe fDreseeable fubjre. The value of the Unrestric￿ reserve rernair￿ negth, as a resdt of Ihe 1knat￿￿ of the Ma5J'id duriry 2017. As explained in the overal dèficaL The restsKLe(l fvnds that wstsd the yew vwe in resp&# of the ftMYJir@ of Qardan Hasana (interest free Kkgnsl to community members and the pwdBse ol Ltse &8 a Qiath It￿m gr￿. A% at 31 D￿nter 2020, the c¥rity's r8Strit#ed reserves ￿re. Q8rdan Hosanaat£35,7011£27.742-20191 and aat￿tan fiJnd at £113.>A (Nil- 2019). Inv•strMrt Poll¢y The lollowtvJ proFeths Ih D•. Mudarf ICtyrKvalKxi Sdel the Scle TrLts8 of D+HaJryah Trust (United lQrodom} IRWJ. No 2948071 fv Sde Tnjstee idg Ents7th￿ CIrecti￿ dated 21 Cttober 2019 entrUs￿j the Said propeites to ￿.￿m8￿Ba3￿ {&rrn1r¥Jh￿) for its thirmstration. Su[￿￿$1￿ aTrJ mwwont to knlitate religious. 11 Saifee Masjid Cc¥nF4ex situated at Hiwytcrfi Srt B1￿1r￿li. B18 6PU. 21 HoLt5e 8ituated at 17 T&Jdington Grove. Pwry Barr. B42 IRF. 31 Houge 8rtU8ted at 130 Osmath R¢)•l. Hart￿￿. B¢rminglwi. 817 OTh. The proparttas belong to a￿1 are SITh￿ in the ￿￿nIS ofDah-e-HaJryah TFUSt (Ur1￿1 Fkmver, as they have been entrusted to knjuman+BwJri (Birniryhaml, rerts clher irKome derived frcffl the8e and •xrtg￿rlJs, utilths, lates and taxes in C£￿n￿l￿)n ￿1th these proFerties are not ￿e(d in the aCt￿ts co D&￿t-￿Hsdryah Trust {Unrted lQngJoml bLrt are

ANJUMAN-E-BADRI IBIRP•ANGHAM) TRUSTEES ANNUAL REPORT YEAR ENDED 31 DECEMBER 2020 COV11>19 Comple& indu¢thng c£ffimLmrty kitc1￿1 arwj iekgws S(￿ (Maa5ahl. The (kn k•r Lldren ￿ mo¥èJ to Ot￿ine leaming ￿￿"1 Septemter2021. A team of vc4unteers re at harNJ to memWs ofthe Ctjnrn￿I ith all their needs. Fotsl and other essential items proOJ￿d and dd1ve￿d to the erJ ehtsly. Trms slill C(￿lir￿￿ for all trbjse in ne&a ofthis 8ssistsnc. h'ne govemment gul¢Ja￿. Fmm 04 2020. ts communty kilchen at the klasihl CCfflFlex mpen&d to provpae fdlow as wr g¢)vemm•rt guiddines, and to thi5 date, these wcxJures Ltffilinue to te f(41￿#￿1. The trustees 8r8 re$F#￿S1￿￿ for rrynng the TTL￿ees, ReFrtNt and Ihe finm8J statements sn aco)rdan( wth akwlicable law and Uthd lfjng&m Pu￿nbAg Stsndards lfjngS)m GeTh￿￿ty Ac£epled No￿ng Practice) induding FRS 102 The Finarwl RepNbrvJ Stwth apF4icth in ts Unrt¢d lfjngdtyn oThJ Ireland. The law ap￿Ica￿t to chanb.es in ErYJlwJ and Wale5 rwires the tnjstees to Wel￿12 firorK•al st8tements finanoal year vthid) gi¥e a tru& and fw"r of the state of of the ctOTity arKI of the inowing resoums ap￿1¢01#￿ of resources of the charity for th wod. In wep8rwffJ these fi￿nCIal Statem￿ts, the trustees we required to". obsew the methxts arnl wrwiF4es in fv c1w1￿ SORP: ill conliryje in b￿rEsS. finanaal posibon of the th&ity and erAt4e them lo ensure that the financad State1￿ ct¥nply wth tr Chanbes Act 2011. the 8ppEi¢aiYe Chanty {PaxtxJts R4xxtsl R8gul8th ar¥J th& of th8 trLtst d•8d. are also reSFonsible fc safwJuarrliNJ the assets of ihe ¢harty twvJ reaswfAe St￿ for Ihe pre￿ti￿1 and dettttion of fraijd atyj other Ir￿￿arb￿o$. s￿r￿￿ on bghaf ofth8 Tru&aes Shaikh JJ1ft￿r HaMaMIi S•crntary

ANJUMAN-E-BADRI {BIRMINGHAM) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ANJUMAN-BADRI (BIRMINGHAM) YEAR ENDED 31 DECEMBER 2020 I rekMYttothe1rustg9s￿ my oxominatA)noftrxCutsdtshyn•￿￿ri l&rmYWn) tsthe y￿e￿ 31 Decmb 21Y20. are sel Fojes 8 to21. This ￿K%)rt is made so to the c8rtys trustees, 8$ 8 b)ty. in a)Xrd￿ 771h Rwaton 31 of Charities (Accounts and Re￿rts) Rewl8born 2C(J8. My rrfk has been uTrJprt8ken 80 that I mtht st8te lo the dwws twslees those matters l am required to state to them in an Inth[end￿ e￿￿ineffS repNt aNI ts rKJ other ￿￿￿)Se. To the ftht extent pemiitted by law, I do fK)t W or awjme lESF•x￿. ty to pAryone other the dwitys truth a5 a bL, fN my this for the statement I have made. accordar￿ vAth th8 ofts Chwities M12011 rthe Acr) I rem in resKwA ofmy ￿Minal￿ oftr ￿luman￿Bad￿ (Birmirvjhaml actwnts car￿￿ OLrt utvr wxion 145 of the 2011 Art and in <%rying my I Iwe ￿￿￿A￿0 41 t￿ DireclMMs g¥en by ts Chwity Commission undèr secion 14515llb} ofthe Ar Since the Charity's gross ￿coMe exceeJJ&J £￿,C￿ y￿r e￿Ir￿ must te a rneMt￿ of a toty in 8e¢li¢x 145 of 2011 P£t I confirm that l am qualrfi&Y to Lmdertake Ihe eXaMinatic￿ b￿aUSe l am a of ACCA, ￿lch is one of the listed bJdies. I have comF4eted my examinatiC￿. l 9￿Mi thno mna matters to my attrtion ￿ o)nne(aion ￿1th the eXaMinat￿n giviriJ me caw to bElie¥E.'

'. or

out In thè chanb.es IA(xx)unts arKI Rwxtsl Re9￿8b"(￿S 21Th (ts any rgwirement that the acttyjnts give a and fdirwiewvthich is not a matter as part irtywidwrt examinon'. 4. the wxsnts have Th)t been prepared in Vith the mthJ5 and wirwdes ofthe Statemgnt of RecommeThJed practi￿ for ￿￿￿nting aThJ repcrftirvJ ty cknilie5 aFpluble to thar￿.8$ preparing ￿r ￿)Unts in Mr M. Atjbass IFCCAI Independwtt Examiner ACCA Tenets ALr4)￿rts Ltd 53 Vitttria Sbeet Birrniroham B13NU 29 Decarnber 2Q21

ANJUMAN-E4ADRI IBIRMINGHAM) STATEMENT OF FINANCIAL ACTIVMES YEAR ENDED 31 DECEMBER 2020 Fund• 2Q19 327. 17.679 121265 17,679 292 345,477 121 466,742 Exp•ndltyr• on: Raisin9 Funds 13,094 356.641 Not Incomlng R•8our¢•• 51. 121.2 173.247 (14091) Trnn•f•rn 18 49.194 149.191) Net movemerrt in frJE¥Y8 18 101.176 71071 173,247 (1&091) RKoncllthtlon ￿fvndB Totsl fvnds ftw4rd 18 78. {127,6541 (t12.￿) Tcrtal funds ¢3rwl foll￿rd 18 {103.414} 149.C¥)7 45,593 (127.654)

ANJUMAN4-BADRI (BIRMINGHAM) BALANCE SHEET As at 31 DECEMBER 2020 2019 Flxed Assets Tangible knets 12 75.CX)2 Current Assèts 13 .170 75, 191,358 C8$h al tfjnk in haTrJ 4￿2.518 (521.¥25) CY•dltorn: Amoun1• falkng itrMn swr 14 1475,01n Not Cunent A8oet• i (L￿￿1￿￿) I29.￿> 1207,6631 Total I•￿11 l•M ¢wv•ni Ilabilltlo¥ {127,6541 N•t (u•￿1￿￿1) iAs•ts {127.6541 Funds Restncted Unrestricbj 18.19 1&19 149,Cffj7 1103.414) 76,gSfj 1204.59)) TOTAL FUNDS 1127.6541 These fir￿￿01 stemerts we TrL5 axl aLthyiwl iSSL 29 Decwb8r2W21. aThJ are sig1￿d ¢￿1h￿r bew by.. Shalkh zul11￿1 Ha•¥an•ll Secretary Troasuy The notes on pages 11 to 21 t4m wt ofthese fin8no Slat￿

ANJUMAN4-BADRI {BIRMINGHAAI) STATEMENT OF CASH FLOWS YEAR ENDED 31 DECEMBER 2020 2019 Net cash tryllwl inl opwirrfJ thtt 240.309 20,043 Purchase of prcyty, yont a￿1 eqLiPYW L(ryaty reward Rental in(xffne 11.81n 2¥2 17,679 17,679 {1,5251 C•h from fin•nclThJ *ctlvlU 113,¢XKI) 112.(KK)I N•1 u¥h prryld•d byl(w•d Inl lIn•￿1￿3 •cU¥lll•• 113,CO)} 112.OC(11 244.988 6.518 Ca•h •nd u•h •qth•knts al Iwlnntrq ofth• r•porflNJ wlod 191.358 184.840 191.358 -11>

ANJumAN￿-BAORI (BIRMINGHAM) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 Anjuman+8adri18inYtinglwl is 8n canty gO¥￿j 8 Trust De&1 tharity is registered in EnglaThl Wales wth tr Charty Cc¥nmission. Its re9istraJn nLThber is 11￿￿) ar￿ its rwstere(l offic is Saifge Oswo, 164 Street &rn¥Wn. 818 6PU. A¢¢wnthig Polk8 al Ba¥1• of Acwjnth transacbon value unkss 01￿1¥17$e slated in ts relevart noHsl to these fina￿￿ st8tements. The financral Rec£JmmeTrled Ptath"ce WK2ble b th8nt their in Imth the Fin￿al Reporting StaTrJard appli￿1￿ in Ihe UK and Re￿tI￿ of Ire18rY IFRS 1021 {eff&Yfft January 20151- Icharities SORP IFRS 102)), the Fin•Kal R4xkn"rvJ StNlwd a￿¥￿4￿ in Ihe UK of IrelarKI {FRS 102) the Charities Acl 2011. Charities lAcc￿jnts arJ RerNtsI RwJuLatioN8 2CIXq to ts extent reryired to WDNide a 'true aThJ f&"r vi. Thi$ depar￿re ha$ invofved foknMrvJ AimJth"rg oTrJ Repyb"r¥J ty Chantiw t￿'r accourrts in ￿¢9)rdanCe the Fin￿￿al RepNbn9 &andard a￿￿able in the UK Reput4￿ of IrdarJ IFRS 1021 issued on 16 Juty 2014 preparation of firrarKaal Statem￿ in com￿lance ith FRS 102 requires the use of certain cnbcal accoLnting ests"mates. Ital￿ rg]IMtes to exWcisejL$J￿t in apT)Wg the Charity's tKAKies {see nrle 31 bl Golng Concern The truBtees th8t ttwe mtsial Ul￿rt￿TrtieS ab￿￿ the Trusf8 Aty lo continue as a gc¥rYJ cOr￿Em. The thgrty h8s krge ￿$h balarw aThJ a numter of M￿￿re5 have taken to Ir￿ incDme, Su as renting of properties arhj addit￿ frcth commuffj mthrs lo h the runnitig costs of the Masjhl. ¢1 Inecffilry Ra￿￿rC Statement of acimbes r￿eN￿. The c¥M¥￿.￿j grfé thje is in the relevant fund v l expe￿11ivr8 Trs iThJtsJ8d C￿ t4sis ￿ is [W￿ed there is a le9￿ LY C¥)nsthKtive Obl￿atiC￿ to VAT. charitsble aims for the benefit of its tenefK¥81i¥ tlYAe swwt costs and crAts relalirKJ to the gKwemarKe -11-

ANJUMAN-E-BADRI {8IRMINGHAM) NOTES TO THE FINANCIAL STATEMEPITS YEAR ENDED 31 DECEMBER 2020 all costs invdwng ts put1¢ axountstrflty oftrt dwty aThJ its comF4iance with regulaiTh gctsl praL#J￿. These is given to the suppNt wmarity Telates ID the ofctsrilth ser¥ic8 or b the maintenan g) ReBtrkW Fund h) Flxod A•••ts arnl iWecl•tlon estimat&J ￿¢kn1 vaue, over the LLseftd Ife of that asset as fr4kMB." CcfflpuÈer EqLMW . 25% Bak - 33,13% Strwght Lu l) Ca•h at B•nk •rnl In Hnd Cash * bank ¢ash in harbj 1￿MMIeS cash SI￿ term hith liwd ￿lIh a shjrt maturity ofthr¢e Credilois 8rfj pwsx)ns rwxyJriJ the thrity has a preswrt from a pastevenl thatwll prob8W resutt ￿ the transfer of fijnds to a ttNrd pty arJ ts am(yJnt to setsje th& ot4vJalicffl can ￿ mea￿￿d or trade discr￿S due. l) Flnanthl In•ln The charlty th has ffinanoal assets fmarbiat ￿)￿[beS of a thatquaify as b8w"c fir4n(ial inslruments. Basic -12-

ANJUmAN￿-BADRI (BIRMINGHAPA) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 In prepariNJ the Finanod Statemwts, 1118ro•nent is wllred to rnake eslimates aSWmpti¢￿ %%thich affect re[￿ed in¢>Jrne, eyrw, a58ets, liabilities arNJ thxlosure of O￿tir￿t assets I￿￿"11￿e$. U8e of availthe infomation and applrcakn ofjwent are iilwwrt p) tt )mb"on of eslimates, Icgeltw eXpeCtsti￿ ol futyre everts that are ed to be TeasAy)le the ￿SUM5 the C￿￿1￿ dfv fr￿￿ $uth estimates. to Ihe simrAe nattKe d the ch8nt¢s arKJ tran￿￿"(￿￿, no sigriknnt jtyrnents are made. Cons8qiJènty. there arg fami￿ to be ary are88 of ￿￿￿1$ that are to bo Suty.￿t to Signfftant estimation L￿rtaI￿Y. Tolll Fund• Total Fun(ts 2019 S8bil LSWwir 88r 151,491 11, 3.616 51. 39,4S5 151.494 11, 3,618 51.938 125,215 2.892 7.2CQ 40,469 39.949 15.045 27,910 7a225 4,320 19.127 Muvasat Fail ul Mawaid il Bwh8niy8h Gift daimed Qardan Hasana Madrasah Nryaz (religi￿S feath) Grant Re￿wed Rentsl Inlxme {Entrl￿ prco&ts81 Qthstsn {Lwrig1 glo￿1) 44.276 113. 113.X 121.265 354.352 R•strlctad Tatsl TotslFunds 2019 Ltyalty re•Yard Rental Inccme {Entr￿a ptOFethe81 17.679 17,679 -1>

ANJUMAN4ADRI (BIRMINGHAM) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 2019 This is stated after thargvvj £3,7XI The tharity ￿th￿l2019. nll. No remuneratirn has been lo ts TrL8s ￿ Ittsr cap• as Trl￿e&S durNvJ Ihe year (2019 . nill. Tho Key 2019. Exp0ndI￿rn on RalBlng Fund Total rotsl 2019 13,OP4 -14-

ANJUMAN-E-BADRI (BIRMINGHAM) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 Tol•l Charitab 2019 T8qanuban Nryaz Ireligiou5 feasts) Faiz ul Mawaid il BUrt￿wah M&1rasah eynses Satellite INe test relay Gifts to emi8sarie5 3a195 78,163 43,962 a273 228 37,351 45,701 37,351 45,701 2273 4.515 4.515 Total CostolA¢dvlO•s 151.552 151.552 15Q821 Other donations 2.7&5 2.785 Rates and vrdter Light and heat Tdephone Repair5 aThl maintenar Cleaning and ger￿al exp Insura Security 2,887 42,088 39,317 39,317 47,CQ5 15, 11.342 47.085 15,859 11.342 76,322 20.066 11,5tl 4￿3 14,267 6.227 973 8.513 s,￿7 6,513 5.Q)7 Depreoation Printiro & stat￿Y Comwtsr costs JaMiaVmanag￿ rJw Legal and prolessk Independwrt Exam l f98 Ac¢ounb"n9 fges Bank thafges 3.2 4.724 3.7 1.¥25 919 919 18. 120,CA34 138.598 19&736 Total ExpendlbME on CoThabl• Actlvllles 173.461 120.034 293.￿35 6rf1

ANJUMAN-BADRI (BIRMINGHAM) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 Analys1• ol grwits m•d•: S￿￿t0 Ct￿ldren Reclplents of In¥tIts￿l Grnnts Total 2019 2020 Save the Children- grwrt for wovKtrwJ suppJt to I grants 8re C￿6][￿d by fv Twstges to te of bufiL In t(th 2020 aTrJ 2019 the grarts made to WaterAid vMe paid %Aa 12 m￿ty instalm￿ts lo ts vK%tsttrtw. ￿ other fv to Savè ts cfll.lth wa$ fTrade by a B￿gle paYMentd￿n9tt￿coUrse ofts year. Charllabb lither FundB FunOJ Tot•1 2019 Indewdent Ex8mmai 1,925 2,5C 3,7&) 2.XKI 4.425 6,2S) Governance o)sts have akyxed ewty bthen the P￿"3￿￿) of Ch8ntat seN￿s {Unrestri¢XeO FuTrJsl and Masjid and otsr I¥0p￿ {UnrestI￿ Fuwthl on the t05ts that the dwnty has a dual puw of the Provision of Charita￿e SeNces aThJ maiTrtenaFY ar¥J marwert oftr* Al¥"id aTrJ ¢ts wcyerties. -1&

ANJVmAN￿-BADRI (BIRMINGHAM) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 11. Support Co•ts Supwt costs have teen alkThtthY to ewdrture ￿ dritst4e acMbes fy) the bags that aknost al of the charity'5 eypendituft is of tIMs na￿re. Swrfxt costs are allc4d tknen Pf(M"scm of Ch8rit8tJe SeMce$ (Unrestricted Funds) and Masjid th other proFwbes IUnr8stri(Aed Fththl ba￿ on exFfjnthWr8 relates to thè charrty's 8cwbes orthe maintenanc8 arttj managemeni ofthe M84'NJ ￿e￿￿b"es. Govemance Costs General suppr￿ Co8 4,425 14,139 1.925 118.1 6.3SO 131248 18. 120.034 138.598 12. Tanglblo Flxad A8ts Totsl •nd Flttlngs V•hlcl• At 1 January 2020 11553 11.490 135.(fj1 DiskwLs At 31 DeCern￿ 2020 11553 11. 135.CQ1 At 1 January 2020 Charge for the year 31.583 3.024 10.011 11,4￿} 1.347 At 31 ￿20 34.￿)7 10,647 11,4 Not Book Value 64.Ir23 9,073 75,W2 At 31 2019 65.370 12.￿? 2.543 -17-

ANJUMAN4-BADRI (BIRMINGHAM) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 2019 Grfl 8tLI (Jaim re(watle Loans to in¢J"wd￿s (kner dAcrfs 39,949 31.247 16,715 ,170 74996 Crndltorn: Am¢wnts falllng thwwlthln orn 2019 Acauals Husain Qardan Hasba SLme Qardan Has￿ payable 3,7 106,267 365,m? 166.075 352.LXXJ 521.925 47Q017 The Qard8n Hasana payatAe b￿￿ retates entirety tr) tr)ar￿ frLYn the Tnjst (United lfjrwdc¥Trl (balan￿ as at 31 D￿m￿er 2020- £185.XQl Sarfee FwtvJm of Eurcye Ibaknce as at 31 December 2020. £186,5￿). intere8t k8 b•rYJ (arpY ￿ Ilw -18-

ANJUmAN￿-BADRI {BIRMINGHAM) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 15. Flrnficlal In•truments 1019 191.358 .170 74996 bank and in hand is established by translating the baL￿￿e in the ￿T￿nts b) year end bwk statements by the rekvant extharge re * 31 0￿￿er 2¢)20. b) Fln•n¢lal U•blllll•• held at FaIrV•1￿ Irmmo KI Exp•MIl￿n 2020 364LX17 Total Fina￿9￿ Lithllies lld atJknorfi8aJ CrAt 1￿.925 110,017 16. Anjuman-e-BaJri {&Fmintsml 18 to tr D•val+H•Jryah TnJst (United ￿n9kn1. UFrf￿ its openlng, AnjLmart- ri IBiThinghaml dmled the M¥"hJ crrfnF4ex to the tknvat-trHathyah TnLSt IUThted ￿ngd￿l. Tr donat￿ valuè is the cost ofthe ¢)JnBtivkn ofthe fAtihJiThJ At the Year￿l¥J. Ary.￿￿￿tr8•j17 (Bi￿1￿) the Dthet+H•ah Trust {UrNted lfjI)gdL￿I and the Sarfee Foundaticfi of Eurcpe £352.CIXI12019. ￿.[￿1. Thi5 lolaw rwesents interest free eTe made lo the tharity several years ago. These balarres a(t(yJnW lor enbrety ithin rI￿1rt0rs due ¥Mthin 1 year. Nerthor of these loans are $￿J[ed a￿1 are repatrAe UFrfJn d¥b￿l. During 2¢J20. £6,XKJ 12019 . £8XQ) p8K1 to Saifee Foundabcfft of Europe aKI £6,XO13)19. £6.CD)I to the DaApt+H&Jryah TnAI (Unrted I￿￿Orn). At 31 D&xnber X)20. Ilwe a tiéa c¢ £24.373 CPAJ to gx TnLs ryllMn tr Sckne Cr&16tor12019 . £13,386). In toth IT20 2019, there Ere no balarkx due from the Twstees. Dunng 2￿20, the ch8nty weived donations totdling £53,432 frcffl 8 tr￿teeS {2019 - £29.461 frun 8 TTUSteesl. Fr¢n time to time. trustees %4ill inojr totslled £3.$96 (2019- £7.758 to T￿￿ trustees) -1

ANJUMAN4-BADRI (BIRMINGHAM) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 17. Balance at 31 Dec 2020 Nr￿Z Irdtgious feosts) Faiz ul Ma4YaRI il Burtwry Hail Fund Qardan Hasana Musabekat Qabrastan ￿nd 44.875 144.8751 3,287 27,742 {3.28n 35.701 11.0321 113.3 113,X Total R•8trlct•d Fund• 76. 121.265 149,1941 149.0)7 The Qardan Ha¥ana Tepresents dcThticns frcrfn memtws that are to te Ltsed lo help fund Qardan Hasana (Interest free loans) to cornmunty memta5 {k&)hamm￿l Tahw sftsmel. 31 D9¢ 2020 17 76,936 121.2 149.1941 149,CQ7 un￿Sti￿A￿d FLVKIS I204.￿> 345.4n 49,191 {103.414) Total F￿d• (127.￿) ￿￿,74?

ANJUMAN-E4ADRI (BIRMINGHAM) NOTES TO THE FINANCIAL STATEMEPTr3 YEAR ENDED 31 DECEMBER 2020 19. Total Funds Tangible f￿ed assets Current assets Current lam'litsos 75.(KT2 177.434 (355.89)) 75,C 492,516 1521.9251 315,082 I1￿.075) (103.414) 149.C#)7 45,593 2019 Net incornellexphJitiTr) fcrftr rew1ii¥J p&fjc Adlustrn￿ts for. 173.247 115.0911 s.￿7 19.826 6.227 112,5C61 29,704 IY21 Iln¢reaseydetxe8se in ¢Jettrs In¢yeasglldwasel in les5 Loya￿ re*wd Rental income {17,6791 13.LKI) 12.1 240,309 2019 Cash in 191,$58 191,&fj8 -21-

ANJUMAN-BADRI (BIRMINGHAPA) GLOSSARY YEAR ENDED 31 DECEMBER 2020 Anlum8n An athnwHstrabN urmt e8latrAisW urthr ts giJarKe and diredion of the Dai fjThsterd S8bil L￿KhaIl 88rnkat Pa8sJid Faiz ul MawaKI il 8urtwMy Matkaz Taqamib Qardan Hasana Madrasah Manshurat Muv&8alat Nryaz Mohallah Qabra*an Moula TUS Milad Taamir Talimy Imd8d ribby Imdad Rahoesh Amanal